If you set the rendering to single pass deferred rendering the image is upside down. This happens with OpenVR and Rift.

1) Create a new project or open an existing one
2) Go to player settings, enable VR and set to single pass
3) Put two cameras in scene
4) set one to depth only (seems to happen with any non-skybox camera on the 2nd one)
5) in the graphics setting (or camera setting) change rendering to deferred
6) start project, image is upside down